Study On The Quality Evaluation Of Enterprise Carbon Information Disclosure

The main cause of environmental pollution is the emission of greenhouse gases such as carbon dioxide,which has caused a series of problems such as global warming.Nowadays,as one of the countries with more greenhouse gas emissions,China is facing more and more pressure of energy saving and emission reduction.In order to meet the requirements of national low-carbon economy and promote the sustainable development of environment and economy,Chinese enterprises pay more and more attention to the quality of carbon information disclosure.Therefore,it is necessary to evaluate the quality of carbon information disclosure relatively systematically.Based on the research on the evaluation of carbon information disclosure quality and environmental information disclosure quality evaluation,this paper summarizes the contents and elements of carbon information disclosure framework,and selects the corresponding evaluation methods.Then,the evaluation index system of carbon information disclosure quality including timeliness,reliability,comprehensibility,comparability and integrity is set up.This paper takes 64 listed companies in Henan Province as a sample,reads its annual report and social responsibility report in 2016,selects relevant important information from it,and makes use of the carbon information disclosure evaluation system to analyze the carbon information of listed companies in Henan Province.The quality of disclosure was evaluated.Through the analysis of the evaluation results of carbon information disclosure quality of listed companies in Henan Province,it is found that the quality level of carbon information disclosure of listed companies in Henan Province is not high,the disclosure difference is large,and the overall level of carbon information disclosure is in the medium and deviation level.According to the research results,this paper analyzes the causes of the problems and puts forward some relevant suggestions to improve the quality of carbon information disclosure of listed enterprises in Henan Province.